Page 12 - Working Paper (The Myths and Realities of Tax Performance Under Semi-Autonomous Revenue Authorities)

DDTC Working Paper 0213
12

Countries Sample and Tax Administration Model

Tax Administration Tax Administration
No Country No Country
Model Model
1 Australia SARA 26 Kenya SARA
2 Austria Non-SARA 27 Korea, Rep. Non-SARA
3 Bangladesh Non-SARA 28 Lao PDR Non-SARA
4 Belgium Non-SARA 29 Luxembourg SARA
5 Bolivia SARA 30 Malaysia SARA
6 Brazil SARA 31 Mexico Non-SARA
7 Cambodia Non-SARA 32 Netherlands SARA
8 Canada SARA 33 New Zealand Non-SARA
9 Chile SARA 34 Paraguay SARA
10 China SARA 35 Peru SARA
11 Colombia SARA 36 Philippines Non-SARA
12 Croatia Non-SARA 37 Poland Non-SARA
13 Cyprus Non-SARA 38 Portugal SARA
14 Estonia Non-SARA 39 Russian Federation SARA
15 Finland SARA 40 Singapore SARA
16 France Non-SARA 41 Slovenia SARA
17 Germany Non-SARA 42 South Africa SARA
18 Ghana SARA 43 Spain SARA
19 Greece Non-SARA 44 Switzerland Non-SARA
20 India SARA 45 Thailand Non-SARA
21 Indonesia Non-SARA 46 Turkey SARA
22 Ireland SARA 47 Ukraine Non-SARA
23 Israel Non-SARA 48 United Kingdom SARA
24 Italy SARA 49 United States SARA
25 Japan SARA
Source: Government Finance Statistics (IMF); World Development Indicators (WB); OECD Tax Administration Comparative, 2012

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